Country import guide
Import duty and VAT for the United Kingdom
A UK import estimate needs the commodity code, customs value and origin of the goods. Import VAT is normally calculated after customs duty and certain incidental costs have been added.
Official source links checked 5 August 2026.
What makes up the estimate
- Customs value
- Transaction value is the first valuation method to test. It starts with the price paid or payable and then makes the adjustments required by UK customs rules. Shipping and insurance treatment depends on where the cost is incurred and how it is shown.
- Customs duty
- The UK Trade Tariff gives the third-country duty rate and any available preference for the commodity code. A preference is not automatic: the goods must meet the relevant origin rules and the importer must hold the required evidence.
- Import tax
- The standard UK VAT rate is 20%, but reduced, zero and exempt treatments exist. For imports, HMRC starts with the customs value and adds customs duty, levies and qualifying incidental expenses before applying VAT.
Worked example
Illustration only: £1,000 goods, £75 shipping and £25 insurance, with an assumed 5% duty rate and 20% VAT. The 5% duty rate is not a rate for a named product.
| Step | Calculation | Amount |
|---|---|---|
| Customs value | £1,000 + £75 + £25 | £1,100 |
| Illustrative duty | £1,100 × 5% | £55 |
| Illustrative VAT | (£1,100 + £55) × 20% | £231 |
Illustrative total: £1,386 including the goods, shipping, insurance, illustrative duty and VAT.
Important: The actual VAT value may include further incidental expenses. Excise, anti-dumping duty, brokerage and clearance fees are not in this example.
Estimate your shipment
Search for the product before relying on a percentage. The estimator uses a national tariff row where available and labels fallback data and known gaps in the result.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: waiting for a product or HS code.
VAT/GST basis: waiting for a product or HS code
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Checks before you order
- Commodity code
- Use the detailed UK commodity code, not only a six-digit HS heading.
- Origin
- Check whether a trade agreement applies and what proof of origin is required.
- VAT treatment
- Confirm whether the product is standard, reduced, zero-rated or exempt.
- Extra measures
- Look for excise, safeguards, quotas, anti-dumping duty and licensing rules.
Official sources
Open these sources and check the current product row before making a customs declaration.
- Duty and measures UK Online Trade Tariff
Search the commodity code, origin and import date.
- Import VAT value HMRC: working out the VAT value
Explains which duties and incidental expenses form part of the VAT value.
- Customs valuation HMRC: transaction value method
Explains the first valuation method and required adjustments.